and as for your post about services. services are not automatically classed as VAT rateable, you are completely wrong about that. the actual classifications is when a service "adds value" to a good
I quoted the
actual directive above.
(c)
the supply of services for consideration within the territory of a Member State by a taxable person acting as such;
EG
a bank handing you money is a service, but it does not add valueto money simply because a person hands you money at a bank teller desk, rather than an ATM or vice versa..
The bank does not charge you to hand you money, therefore the service is not covered by the VAT directive.